Common Cause v. Union of India

77 Taxmann.com 245Supreme Court of India2017#305 most cited

What is Common Cause v. Union of India authority for?

Additions under the Income Tax Act cannot be made solely based on entries in loose sheets, dumb documents, or mere sworn statements without independent, reliable, and cogent corroborating evidence. Uncorroborated loose papers are not admissible evidence on their own, even if the original context was criminal investigation.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Common Cause v. Union of India · loose papers · dumb documents · corroborating evidence · independent evidence · sworn statements · Section 69A · Section 132 · search assessment · admissibility of evidence · evidence income tax · retracted statement

Also reported as

222 ITR 260

Sections most often in play

Section 132Section 132(4)Section 153ASection 143(3)Section 69ASection 153CSection 69Section 292C

Issues it is cited on

hundi transactiontax recovery officerjewellery found during searchretraction of statementdumb documentspeak credit theoryretracted statementsection 158bdincome tax settlement commissionsection 132(4a)section 292cloose papers

Judgments citing Common Cause v. Union of India

ROHIT AGGARWAL,AMBALA vs. DCIT, CENTRAL CIRCLE-2, CHANDIGARH, DCIT, CENTRAL CIRCLE, CHANDIGARH

The appeal stands partly allowed

ITA 428/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh09 Mar 2026AY 2016-17

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 131Section 153A(1)(b)

…such transactions. The legal principle as laid down by Hon’ble Supreme Court was that independent corroborative evidence is required in respect of entries in regular books of accounts. Similarly, Hon'ble Supreme Court in Common Cause Vs. Union of India (2017) 77 Taxmann.com 245 (SC) stressed the need for exercising caution and for bringing on record relevant, reliable and cogent evidence to corroborate the entries found noted in the seized material. The court, thus, concluded that loose sheets / papers are not admissible as evidence. Further, even if same are held to be admissible, additions could be made only if…

ROHIT AGGARWAL,AMBALA vs. DCIT, CENTRAL CIRCLE-2, CHANDIGARH, DCIT, CENTRAL CIRCLE CHANDIGARH

The appeal stands partly allowed

ITA 427/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh09 Mar 2026AY 2015-16

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 131Section 153A(1)(b)

…such transactions. The legal principle as laid down by Hon’ble Supreme Court was that independent corroborative evidence is required in respect of entries in regular books of accounts. Similarly, Hon'ble Supreme Court in Common Cause Vs. Union of India (2017) 77 Taxmann.com 245 (SC) stressed the need for exercising caution and for bringing on record relevant, reliable and cogent evidence to corroborate the entries found noted in the seized material. The court, thus, concluded that loose sheets / papers are not admissible as evidence. Further, even if same are held to be admissible, additions could be made only if…

ROHIT AGGARWAL,ROHIT AGGARWAL, AMBALA CITY vs. DCIT, CENTRAL CIRCLE-2, CHADIGARH, DCIT, CENTRAL CIRCLE CHANDIGARH

The appeal stands partly allowed

ITA 324/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh09 Mar 2026AY 2013-14

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 131Section 153A(1)(b)

…such transactions. The legal principle as laid down by Hon’ble Supreme Court was that independent corroborative evidence is required in respect of entries in regular books of accounts. Similarly, Hon'ble Supreme Court in Common Cause Vs. Union of India (2017) 77 Taxmann.com 245 (SC) stressed the need for exercising caution and for bringing on record relevant, reliable and cogent evidence to corroborate the entries found noted in the seized material. The court, thus, concluded that loose sheets / papers are not admissible as evidence. Further, even if same are held to be admissible, additions could be made only if…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

ITA 148/PAN/2023[2017-18]Status: DisposedITAT Panaji27 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

For Appellant: None for theFor Respondent: Mr Senthil Kumar [‘Ld. DR’]
Section 127(2)Section 131Section 133ASection 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Years: 2017-2018 Asstt. Commissioner of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/s M/s Bagkiya Construction Pvt. Ltd. SF-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. PAN: AACCB9382M . . . . . . . Respondent Represented Assessee by: None for the Respondent Revenue by: Mr Senthil Kumar [‘Ld. DR’] Date of conclusive Hearing : 29/01/2026 Date of Pronouncement : 27/02/2026 ORDER PER G. D. PADMAHSH…

AMMATI VENKATACHALAPATHISETTY SATISH KUMAR,CHINTAMANI vs. INCOME TAX OFFICER, WARD-1, CHIKKABALLAPUR

ITA 2041/BANG/2025[2018-19]Status: DisposedITAT Bangalore24 Feb 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 133(6)Section 133ASection 147Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.2039 - 2041/Bang/2025 Assessment Year: 2015-16, 2017-18 & 2018-19 Shri Ammati Venkatachalapathisetty Satishkumar, No.2, Kumar Traders, M.G Road, KRS Complex, Chintamani - 563 125. Vs. The Income Tax Officer, Ward - 1, Chikkaballapur. PAN – AHEPS 5992 C APPELLANT RESPONDENT Assessee by Smt. Sheettal, Advocate Revenue by Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing 03.02.2026 Date of Pronouncement 24.02.2026 ORDER PER WASEEM AHMED, ACC…

AMMATI VENKATACHALAPATHISETTY SATISH KUMAR,CHINTAMANI vs. INCOME TAX OFFICER, WARD-1,, CHIKKABALLAPUR

ITA 2040/BANG/2025[2017-18]Status: DisposedITAT Bangalore24 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Sheettal, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 133(6)Section 133ASection 147Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.2039 - 2041/Bang/2025 Assessment Year: 2015-16, 2017-18 & 2018-19 Shri Ammati Venkatachalapathisetty Satishkumar, No.2, Kumar Traders, M.G Road, KRS Complex, Chintamani - 563 125. Vs. The Income Tax Officer, Ward - 1, Chikkaballapur. PAN – AHEPS 5992 C APPELLANT RESPONDENT Assessee by : Smt. Sheettal, Advocate Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing Date of Pronouncement : 03.02.2026 : 24.02.2026 ORDER PER WASEEM AH…

AMMATI VENKATACHALAPATHISETTY SATISH KUMAR ,CHINTAMANI vs. INCOME TAX OFFICER, WARD-1, CHIKKABALLAPUR

ITA 2039/BANG/2025[2015-16]Status: DisposedITAT Bangalore24 Feb 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: 03.02.2026
Section 133(6)Section 133ASection 147Section 250Section 44A

…ITA No.2039 - 2041/Bang/2025 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.2039 - 2041/Bang/2025 Assessment Year: 2015-16, 2017-18 & 2018-19 Vs. Shri Ammati Venkatachalapathisetty Satishkumar, No.2, Kumar Traders, M.G Road, KRS Complex, Chintamani - 563 125. PAN – AHEPS 5992 C APPELLANT Assessee by Revenue by Date of hearing Date of Pronouncement : Smt. Sheettal, Advocate : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue : 03.02.2026 : 24.02.2026 ORDER PER WASEEM AHMED, ACCOUNTANT MEM…

NARMALA PENNECHAND SARDA,MUMBAI vs. INCOME TAX OFFICER, WARD - 42(2)(4), MUMBAI, MUMBAI

In the result, the addition made by

ITA 7291/MUM/2025[2023-24]Status: DisposedITAT Mumbai11 Feb 2026AY 2023-24

Bench: Shri Pawan Singh& Shri Arun Khodpia(Physical Hearing)

Section 132Section 143(3)Section 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER (Physical hearing) Nirmala Pennechand Sarda ITO, Ward – 42(2)(4), Mumbai 15-B, Harish Chamber, 3rd Floor, Vs Room No. 832, Kautilya Bhawan, Mandvi, S.O., Mumbai – 400003. C-41 to C-43, G, Block, BKC, [PAN : BIKPS0063G] Mumbai – 400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Ramesh Kumar Malpani, CA Revenue by Shri Leyaqat Ali Aafaqui, Sr. DR Date of Institution 12.11.2025 Date of hearing 06.01.2026 Date of pronouncement 11.02.2026 Order under section 254(1…

L KARUPPUSAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 224/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 to 2014-15 & 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

P PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 214/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

…{ "clean_text": "आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI\nश्री मन्नु कुमार गिरी, न्यायिक सदस्य एवं\nश्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19\n&\nआयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17\nMr. P. Palanisamy,\n390, P.P. Nilayam,\n9th Main I Cross,\nHAL II Stage,\nIndira Nagar,\nBengaluru-560 0…

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

ITA 213/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 to 2014-15 & 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

P PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

ITA 212/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Feb 2026AY 2013-14

…{ "clean_text": "आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n‘C’ BENCH: CHENNAI\nश्री मनु कुमार गिरि, न्यायिक सदस्य एवं\nश्री एस. आर. रघुनाथा, लेखा सदस्य के सम\nBEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19\n&\nआयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17\nMr. P. Palanisamy,\n390, P.P. Nilayam,\n9th Main I Cross,\nHAL II Stage,\nIndira Nagar,\nBengaluru-560 038.…

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 1121/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 to 2014-15 & 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

ITA 1119/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

…{"clean_text": "आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n‘C’ BENCH: CHENNAI\nश्री मन्नु कुमार गिरी, न्यााियक सदस्य एवं\nश्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025\nिनधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19\n&\nआयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025\nिनधारण वष/Assessment Years: 2010-11 to 2014-15 & 2016-17\nMr. P. Palanisamy,\n390, P.P. Nilayam,\n9th Main I Cross,\nHAL II Stage,\nIndira Nagar,\nBengaluru-560 038.\nv.\…

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3392/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 to 2014-15 & 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3389/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 to 2014-15 & 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

M/S. P.P. CONSTRUCTIONS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3386/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

…{ "clean_text": "आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n‘C’ BENCH: CHENNAI\nश्री मनु कुमार गिरी, न्यायिक सदस्य एवं\nश्री एस. आर. रघुनाथा, लेखा सदस्य के सम\nBEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19\n&\nआयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17\nMr. P. Palanisamy,\n390, P.P. Nilayam,\n9th Main I Cross,\nHAL II Stage,\nIndira Nagar,\nBengaluru-560 038.…

M/S. P.P. CONSTRUCTIONS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3384/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

…{ "clean_text": "आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n‘C’ BENCH: CHENNAI\nश्री मनु कुमार गिरी, न्यायिक सदस्य एवं\nश्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19\n&\nआयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17\nMr. P. Palanisamy,\n390, P.P. Nilayam,\n9th Main I Cross,\nHAL II Stage,\nIndira Nagar,\nBengaluru-560 0…

M/S. P.P. ENTERPRISES,BENGALURU vs. ACIT< CENTRAL CIRCLE-3,, COIMBATORE

ITA 3383/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 to 2014-15 & 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

P.P. ENTERPRISES,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3382/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 to 2014-15 & 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

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Common Cause v. Union of India (77 Taxmann.com 245) — Cited in 267 Judgments | BharatTax